Education Information System

Course Information

DTB1107 - Genel Muhasebe

Rapor Tarihi: 11.04.2026 16:29

Course Information

Course Title	Code	Language	Type	Semester	L+U Hour	Credits	ECTS
General Ledger	DTB1107	Turkish	Compulsory	1. Semester	3 + 1	4.0	4.0

Prerequisite Courses
Course Level	Associate
Mode of delivery	Face to Face
Course Coordinator	Dr. Öğr. Üyesi Ayşe SOY TEMÜR
Instructor(s)	Dr. Öğr. Üyesi Ayşe SOY TEMÜR (Güz)
Goals	The aim of this course is to introduce the fundamental concepts of accounting and generally accepted accounting principles, explain the accounting process and recording system, and provide students with the basic knowledge and skills required to prepare financial statements such as the balance sheet and income statement and to compile a trial balance.
Course Content	Definition of Accounting and Functions, Basic Concepts of Accounting, Accounting Concepts, Basic Financial Statements, Journal Book, Current Assets, Fixed Assets, Short-Term Liabilities and Inventory Operations, Long Term Liabilities and Inventory Operations, Equity, Income and Expenses Concepts of Sales cost Statement, Income Statement, Balance Sheet Analysis

Learning Outcomes

#	Öğrenme Kazanımı
1	The student will be familiar with fundamental accounting concepts and documents.
2	Understands and records the operation of accounts in the standardized chart of accounts.
3	Prepares a provisional balance sheet.
4	It explains what types of ledgers are used in accounting.
5	It describes the process of recording, classifying, and summarizing financial transactions.

Lesson Plan (Weekly Topics)

Week	Topics/Applications	Method
1. Week	Business and Accounting Concepts, Fundamental Concepts of Accounting	Preparation, After Class Study, Presentation (Preparation), Lecture, Question and Answer
2. Week	Generally Accepted Accounting Principles	Practice, Lecture, Question and Answer, Case Study
3. Week	Monthly Balance Sheet and Income Statement with the provisional and definitive of Trial Balance	Practice, Lecture, Question and Answer, Demonstration
4. Week	Accounting Process and Accounting Records Remedy Defects	Practice, Lecture
5. Week	Uniform Chart of Accounts and Definition of Account	Practice, Lecture, Question and Answer, Case Study
6. Week	Account Concept And Functioning	Preparation, After Class Study, Practice, Interview
7. Week	Registration Procedures of Assets	Preparation, After Class Study, Practice, Interview
8. Week	Registration Procedures of Liabilities	Practice, Lecture
9. Week	Registration Procedures of Liabilities	Preparation, After Class Study, Practice, Interview
10. Week	Journal entry transactions of passive accounts	Practice, Question and Answer, Problem Solving, Case Study
11. Week	Continuous and Periodic Inventory Methods	Preparation, After Class Study, Practice, Interview
12. Week	Applications of continuous and intermittent to inventory	Preparation, After Class Study, Practice, Other Activities, Question and Answer, Problem Solving
13. Week	Operation of Income Statement and Examples	Preparation, After Class Study, Practice, Interview
14. Week	General Preparation of Trial Balance Temporary and Monographs	Practice, Question and Answer, Problem Solving, Case Study, Demonstration, Role Playing

*Midterm and final exam dates are not specified in the 14-week course operation plan. Midterm and final exam dates are held on the dates specified in the academic calendar with the decision of the University Senate.

The Matrix for Course & Program Learning Outcomes

No	Program Requirements	Level of Contribution
No	Program Requirements	1	2	3	4	5
1	Can make foreign trade analyses using basic economic knowledge.		✔
2	Knows and applies the legal, financial and operational aspects of national and international trade transactions.				✔
3	Knows general accounting and foreign trade accounting processes and can use them in practice.					✔
5	Possesses basic knowledge and skills regarding export, import and logistics processes.				✔

Relations with Education Attainment Program Course Competencies

Program Requirements	DK1	DK2	DK3	DK4	DK5
PY1	2	2	2	2	2
PY2	4	4	4	4	4
PY3	5	5	5	5	5
PY5	4	4	4	4	4

Recommended Sources

Ders Kitabı veya Notu	Homework : Uygulama 1 Document : Uygulama
Diğer Kaynaklar	Term of Accounting Operations General Accounting General Accounting and Uniform Application Examples

Evaluation Method

Responsible Personnel	Grup	Evaluation Method	Percentage
Güz Dönemi
Dr. Öğr. Üyesi Ayşe SOY TEMÜR	3+1	Vize	40.00
Dr. Öğr. Üyesi Ayşe SOY TEMÜR	3+1	Final	60.00
Toplam			100.00

ECTS credits and course workload

ECTS credits and course workload		Quantity	Duration (Hour)	Total Workload (Hour)
Ders İçi	Class Hours	14	4	56
Sınavlar	Midterm	1	1	1
	Midterm Preparation	1	3	3
	Homework	5	2	10
	Final	1	1	1
	Practice	9	2	18
	Classroom Activities	13	1	13
Total Workload				102
*AKTS = (Total Workload) / 25,5		ECTS Credit of the Course		25.5 4.0